{
  "url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-90",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-90.json",
  "legislation": "ukpga/2014/30",
  "legislation_title": "Taxation of Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/taxation-of-pensions-act-2014",
  "path": "schedule/1/paragraph/90",
  "kind": "paragraph",
  "number": "90",
  "heading": null,
  "text": "(1) The table in regulation 3(1) (provision of event reports by scheme administrators to HM Revenue and Customs) is amended as follows.\n(2) In column 1 of the entry for reportable event 22 (report where scheme administrator provides pension savings statement under regulation 14A(1)) after “14A(1)” insert “ containing the information specified in regulation 14A(2) ”.\n(3) After the entry for reportable event 22 insert—\n“\n23 Dual annual allowances\nThe scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(10).\nThe tax year for which the statement is provided and the name and national insurance number of the member together with the information specified in regulation 14A(10)(a) and (b).\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 90 in force at Royal Assent, but see Sch. 1 para. 91"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/90",
    "retrieved_at": "2026-10-29T09:07:17.392538+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}